World panorama of the wealth tax: history and modernity
DOI:
https://doi.org/10.33987/vsed.2-3(63-64).2017.105-126Keywords:
taxation, wealth, tax system, wealth tax, tax policyAbstract
The economic fundamentals of the formation and accumulation of property as prerequisites for creating a base for wealth and its taxation are studied in the article. The primary forms of the wealth tax and their development in historical retrospective are reflected. The peculiarities of the wealth tax functioning in different countries of the world are considered on the example of European, Latin American and Asian countries. The dynamics of the wealth tax transformation is defined. The using of the wealth tax as a fiscal instrument in the state tax system is suggested.
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